“Within our website is information concerning the aspects of what the County Assessor’s procedures are and how they are executed to the citizens of Lincoln County. We also have links to our webGIS mapping website and Personal Property accounts website. Please take a tour of the pages within this site, and the other links provided as well. As always if there is a question or concern that is not addressed within these sites, please contact me at any time by phone or mail.”
Kevin L. Bishop, Assessor
The Assessor is charged with placing a fair market value on property as of the tax date. The Property Tax in Missouri is “ad valorem” meaning the taxes are based on the property value.
The Assessor has no jurisdiction or responsibility to taxing jurisdiction budgets or establishing the tax rate.
Your tax bill is comprised of 3 key components:
• Assessment Authority
• Taxing Authority
• Collection Authority
The assessment authority (Assessor’s Office) is responsible for establishing the fair market value of all property within Lincoln County as of the tax Date. This assures the tax burden is distributed fairly among those responsible for payment.
The taxing authority (school, city, fire districts, etc.) establishes the tax rate based on the budgetary requirements needed to appropriately fund the services provided within their jurisdiction.
The collection authority (Collector’s Office) is responsible for collecting the amount of tax assigned to each property owner.